Oregon developed the Oregon Business Registry Resale Certificate for Oregon buyers who buy goods outside Oregon then resell them in the ordinary course of business. Please do not file this form with us. Give the completed form to an out-of-state seller if you buy property to resell in Oregon. The out-of-state seller may accept this certificate as a substitute "resale certificate" to exempt the transaction from that state's sales/use/transaction tax, but they are not required to accept it.

Oregon does not have a sales tax exempt certificate.If you are an Oregon resident working or shopping in a state with a sales tax and want information about that state’s sales tax policy regarding nonresidents, consult that state’s tax agency. For example, see the State of Washington's policy. Please note that Oregon law does not allow you to reduce your Oregon taxes for sales taxes paid to another state.